Section 2(b) in The Kerala Tax on Luxuries Acts, 1976

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State of Kerala - Subsection

Section 2(b) in The Kerala Tax on Luxuries Acts, 1976

(b)"assessing authority" means an assessing authority appointed under sub-section (1) of Section 3.

(bb)"appellate tribunal" means the Appellate Tribunal appointed under section 4 of the Kerala General Sales Tax Act,1963.(15 of 1963);